Ethical perceptions of future participants in the process of financial reporting
This study explores the ethical perceptions of participants in the financial reporting process in order to comprehend the attitudes and evaluation of the acceptability of different approaches to earning manipulations. The paper presents different scenarios for income smoothing, earnings management a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Pristina in Kosovska Mitrovica, Faculty of Economics
2016-01-01
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| Series: | Ekonomski Pogledi |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2016/1450-79511601023R.pdf |
| _version_ | 1797224740886151168 |
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| author | Ristić Miloš Jakšić Dejan Mijić Kristina |
| author_facet | Ristić Miloš Jakšić Dejan Mijić Kristina |
| author_sort | Ristić Miloš |
| collection | DOAJ |
| description | This study explores the ethical perceptions of participants in the financial reporting process in order to comprehend the attitudes and evaluation of the acceptability of different approaches to earning manipulations. The paper presents different scenarios for income smoothing, earnings management and big bath. The scenarios include various motives and methods for earning manipulations. The study was carried out on 105 students, 58 in the role of creators of financial reports and 47 in the role of users of financial statements. The results show that there are significant differences in ethical acceptability of various scenarios for earning manipulations, as well as in various methods and motives of manipulation. On the other hand, research has not demonstrated the existence of significant differences in ethical perceptions between the creators and users of financial statements. |
| first_indexed | 2024-04-24T13:57:56Z |
| format | Article |
| id | doaj.art-800eea9376c548f79dc096689196c103 |
| institution | Directory Open Access Journal |
| issn | 1450-7951 2334-7570 |
| language | English |
| last_indexed | 2024-04-24T13:57:56Z |
| publishDate | 2016-01-01 |
| publisher | University of Pristina in Kosovska Mitrovica, Faculty of Economics |
| record_format | Article |
| series | Ekonomski Pogledi |
| spelling | doaj.art-800eea9376c548f79dc096689196c1032024-04-03T16:28:38ZengUniversity of Pristina in Kosovska Mitrovica, Faculty of EconomicsEkonomski Pogledi1450-79512334-75702016-01-01181234210.5937/EkoPog1601023R1450-79511601023REthical perceptions of future participants in the process of financial reportingRistić Miloš0Jakšić Dejan1https://orcid.org/0000-0003-1711-1869Mijić Kristina2https://orcid.org/0000-0001-9851-1025Univerzitet u Novom Sadu, Ekonomski fakultet u Subotici, Subotica, SerbiaUniverzitet u Novom Sadu, Ekonomski fakultet u Subotici, Subotica, SerbiaUniverzitet u Novom Sadu, Ekonomski fakultet u Subotici, Subotica, SerbiaThis study explores the ethical perceptions of participants in the financial reporting process in order to comprehend the attitudes and evaluation of the acceptability of different approaches to earning manipulations. The paper presents different scenarios for income smoothing, earnings management and big bath. The scenarios include various motives and methods for earning manipulations. The study was carried out on 105 students, 58 in the role of creators of financial reports and 47 in the role of users of financial statements. The results show that there are significant differences in ethical acceptability of various scenarios for earning manipulations, as well as in various methods and motives of manipulation. On the other hand, research has not demonstrated the existence of significant differences in ethical perceptions between the creators and users of financial statements.https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2016/1450-79511601023R.pdfethical perceptionsincome smoothingearnings managementbig bath accountingcreators of financial statementsusers of financial statements. |
| spellingShingle | Ristić Miloš Jakšić Dejan Mijić Kristina Ethical perceptions of future participants in the process of financial reporting Ekonomski Pogledi ethical perceptions income smoothing earnings management big bath accounting creators of financial statements users of financial statements. |
| title | Ethical perceptions of future participants in the process of financial reporting |
| title_full | Ethical perceptions of future participants in the process of financial reporting |
| title_fullStr | Ethical perceptions of future participants in the process of financial reporting |
| title_full_unstemmed | Ethical perceptions of future participants in the process of financial reporting |
| title_short | Ethical perceptions of future participants in the process of financial reporting |
| title_sort | ethical perceptions of future participants in the process of financial reporting |
| topic | ethical perceptions income smoothing earnings management big bath accounting creators of financial statements users of financial statements. |
| url | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2016/1450-79511601023R.pdf |
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